| 1. | The theory of comprehensive income and choosing of accounting measuring model
全面收益理论及会计计量模式的选择 |
| 2. | Accounting problems like recognition , computation and reporting are discussed in the third chapter
第三章主要研究全面收益的确认、计量和报告等会计问题。 |
| 3. | Based on traditional net income statement , the comprehensive report needs to multiply the conception of income and reflect the change of fair value
全面收益报告在传统收益表的基础上,扩大收益的概念,对公允价值的变化予以反映。 |
| 4. | The comprehensive income includes all changes in equity during a period except those resulting from investments by owners and distributions to owners
全面收益是指一个企业在一定期间由源于非业主的交易、事项及情况所引起的业主权益(净资产)之变动。 |
| 5. | The first chapter analyses the characteristics and existing problems of current accounting income , and suggests the idea of implementing the mode of comprehensive income
第一章分析了现行会计收益的特点及其存在的问题，提出了实行全面收益模式的观点。 |
| 6. | According to all - inclusive income perspective , it includes all items reported in net income plus those items by - passing the income statement but affecting stockholders " equity
按照损益满计观,全面收益包括净收益以及所有其他绕过收益表并影响所有者权益的项目。 |
| 7. | The investigation on accounting reforms of various countries shows that all reforms put their emphasis on the report of comprehensive income , and little of recognition and reputation is involved
综观各国的改革，其重点均是放在全面收益的报告问题上，对其确认和计量问题涉及较少。 |
| 8. | According to present situation that financial reports have to be unproved , the author suggests that we should improve financial accomplishment reports and pursue " comprehensive benefit reports "
针对目前的改进财务业绩报告势在必行的情况下，笔者提出我国也应该进财务业绩报告，并建议推行“全面收益报告” 。 |
| 9. | This paper proposes the idea of implementing the mode of comprehensive income based on the problems in current accounting income . and it discusses in detailed the related problems in comprehensive income
本文主要是针对现行会计收益中存在的问题，提出实行全面收益模式的观点，并对全面收益的有关问题作了详细论述。 |
| 10. | With the rapid changes of accounting circumstances , the objectives of financial accounting need to be changed and developed , and the changing leads to the occurring of comprehensive income issues
会计环境的日新月异必然要求财务会计的目标也处于不断的变化和发展过程当中,财务会计目标的向前发展进一步引致了全面收益问题的产生。 |
